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Other Taxes

Does Renting Out a Property with Annual Revenue Below VND 1 Billion Require Tax Filing? Tax Declaration Rules from 2026

From January 1, 2026, individuals engaged in real estate rental activities with annual revenue of VND 1 billion or less will not be required to pay Value Added Tax (VAT) and Personal Income Tax (PIT). However, even if there is no tax payment obligation, property owners are still required to notify rental revenue and payment […]